Accounts may describe the ties between collaborators within companies
rather than the activity of the companies themselves. Such relationships
are basically ritualistic, in that they are outward manifestations of
somewhat complex realities. The ritual and its underlying
'theology' are anthropocentric rationalizations which may not
fully obtain the essence of the reality which they are supposed to
demonstrate. Discrepancy between accounting theory and a more holistic,
modern world perspective may make such problems especially likely at
this juncture. Conflicts tend to be avoided rather than resolved by
devices which are fully irrational. The purpose of financial and
accounting professionals is both to create new rituals to deal with new
circumstances and to accommodate them within the orthodox canon.

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"Accounting, organizations and society"
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( v12, n4, 1987 August, p319(11) )
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